Are investment partnerships required to file Form IL-1065?

For tax years ending on or after December 31, 2004, if you qualify as investment partnership, you are not required to file Form IL-1065, even if you are required to file a federal tax return (U.S. Form 1065). See Illinois Income Tax Act (IITA) Section 1501(a)(11.5) for more information. You may not amend returns that you already filed for tax years ending before December 31, 2004.

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